Did you work overseas during the pandemic for an Irish employer?

Did you work overseas during the pandemic for an Irish employer?

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We are working with many clients who worked overseas during the pandemic. Some are entitled to a refund of Irish taxes withheld on their employment income.

Irish tax residents are taxed on their worldwide employment income. Most payroll departments operate on the premise that employees are solely working in Ireland and are subject to tax at marginal income tax rates. However during the pandemic some workers returned to their home country and worked remotely.

If you worked overseas during the pandemic we need to determine a few issues with respect to your Irish employment tax liability for 2020 and 2021:

– whether you remained Irish tax resident in 2020;

– your ordinary residence position;

– in some cases your tax domicile may be relevant;

– eligibility for split year relief; and

– apportionment of any bonus payments and stock option income that may have been paid after tax residency was broken.

Additionally it is important to take advice in your home country to ensure you are compliant in that location to the extent a tax liability has arisen there.

At Expat Taxes we only work with expats – if need assistance from a tax adviser who understands complex cross-border tax scenarios drop us a line at info@expattaxes.ie

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